Samples with various amounts of tin oxide were prepared by impregnating γ-Al2O3, TiO2(anatase), SiO2, ZrO2 and MgO with tin tetrachloride or tributyltin acetate solutions. After drying and calcination, the samples were characterized by chemical analysis, XRD and BET measurements. Ammonia adsorption microcalorimetry was used in order to determine the number, strength and strength distribution of surface acid sites. The influence of the adsorption temperature, evacuation temperature, amount of SnO2 deposited and of the nature of the support on the adsorption properties were studied.